TIB index based from the NZ Tax Information Bulletin - kwister.net
Category expenditure
Volume 26 issue 001 | IS 13/03: INCOME TAX - DEDUCTIBILITY OF EXPENDITURE INCURRED IN BORROWING MONEY - SECTION DB 5 |
Volume 26 issue 007 | OTHER REMEDIAL MATTERS - LOSS GROUPING CONTINGENT ON GROUP LOSS COMPANY SATISFYING ITS LIABILITIES FOR DEDUCTIBLE EXPENDITURE |
Volume 27 issue 008 | COST OF OBTAINING RESOURCE CONSENTS HELD TO BE CAPITAL |
Volume 27 issue 009 | WITHDRAWAL OF OPERATIONAL STATEMENT OS 007: INCOME TAX TREATMENT OF CERTAIN EXPENDITURES ON CONVERSION OF LAND FROM ONE FARMING OR AGRICULTURAL PURPOSE TO ANOTHER |
Volume 28 issue 001 | SPECIAL DETERMINATION S44: SPREADING OF INCOME AND EXPENDITURE UNDER VARIED PARTICIPANTS@ DEBT ARRANGEMENTS |
Volume 28 issue 001 | SPECIAL DETERMINATION S45: SPREADING OF INCOME AND EXPENDITURE UNDER VARIED INTRA-GROUP DEBT ARRANGEMENTS |
Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - BLACK HOLE EXPENDITURE |
Volume 28 issue 008 | CAPITAL-REVENUE EXPENDITURE: DEDUCTIBLE FEASIBILITY EXPENDITURE |
Volume 30 issue 006 | Determination: amount of a particular schedular payment (being per diem allowances paid in the screen production industry) that shall be regarded as expenditure incurred in production of payment |
Volume 30 issue 009 | Special Determination S60: Spreading of income and expenditure under deferred payment arrangement |
Volume 31 issue 001 | Amount of honoraria paid to Royal New Zealand Plunket Trust volunteers that shall be regarded as expenditure incurred in production of that payment |
Volume 31 issue 001 | Court of Appeal holds that expenditure incurred in deriving dividends is deductible pursuant to s DB 55 of the Income Tax Act 2007 |
Volume 31 issue 009 | Taxation (Research and Development Tax Credits) Act 2019 - ELIGIBLE EXPENDITURE |
Volume 31 issue 009 | Taxation (Research and Development Tax Credits) Act 2019 - INELIGIBLE EXPENDITURE |
Volume 31 issue 009 | Taxation (Research and Development Tax Credits) Act 2019 - BECOMING AN APPROVED RESEARCH PROVIDER |
Volume 31 issue 009 | Taxation (Research and Development Tax Credits) Act 2019 - SOFTWARE DEVELOPMENT |
Volume 32 issue 005 | S63: Spreading of income and expenditure under an agreement for the sale and purchase of assets |